When we wanted to sell our company in 2011 we were told that first it had to be published in the Official Gazette and declared closed at the Chamber of Commerce and Industry and then we would still have to pay the accountant for 12 months after that in case there were outstanding debts or contracts to close.
We got round it by giving the company away.

We put adverts in the paper and on Facebook and one day a lady from Istanbul contacted us. She was from the Philippines and she had 4 "business partners" (although she held their passports in her handbag...) from India. They were called Mr Patel, Mr Patel, Mr Patel and Mr Patel. I'm not making this up. We had a fun day at the accountants and Chamber of Commerce explaining this!